68Withdrawal of account balance—death of individual

#### 68 Withdrawal of account balance—death of individual Withdrawal request (1) This section applies to an individual’s account if: (a) the individual has died; and (b) the individual’s legal personal representative gives the Commissioner of Taxation a request (the withdrawal request) for the withdrawal of the account balance. Form of withdrawal request (2) The withdrawal request must be: (a) in writing; and (b) in a form approved in writing by the Commissioner of Taxation. Compliance with withdrawal request (3) The Commissioner of Taxation must pay to the legal personal representative an amount equal to the account balance immediately before the payment is made. Special Account to be debited (4) The Special Account is debited for the purposes of making the payment. Individual’s account to be debited (5) When the payment is made, the individual’s account is debited by the amount of the payment.